Client (who has mental health problems) has received late filing penalties for 12/13. During that year he was under PAYE and received some JSA. This led to an underpayment of tax which HMRC wrote to him about. He did not reply to any HMRC letters so they issued a SATR on 11/4/14 which he also ignored. I have not had sight of any HMRC correspondence (binned by client)
I was hoping to get the requirement to submit a SATR removed and therefore penalties removed (as he was under PAYE) but spoke to HMRC agent line who say that as all correspondence was not replied to they issued a SATR and it must now be submitted. Was the agent line correct on this and therefore SATR submission and penalty appeal is now my only option ?